(A) Every individual taxpayer who resides in the village but who receives net profits, salaries, wages, commissions or other personal service compensation, for work done, or services performed or rendered outside of the village, if it be made to appear that he or she has paid a municipal income tax on the net profits, salaries, wages, commissions or other compensation to another municipality, shall be allowed a credit against the tax imposed by this subchapter of the amount so paid by him or her in his or her behalf to the other municipality. The credit shall not exceed the tax assessed by this subchapter on the net profit, salary, wages, commissions or compensation earned in the other municipality or municipalities where the tax is paid.
(B) The maximum credit for income tax paid to another municipality shall be up to one percent (1%). In no event shall the amount of the credit exceed one percent (1%) of the income subject to taxation as provided in this section.
(Ord. 1976-54, passed 12-13-1976; Am. Ord. 2015-23, passed 12-14-2015)